Addl.CIT, Special Range-8 , New Delhi V. Sage Publication India Pvt. Ltd., New Delhi

ITA 99/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5604 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.99/Del/2019 Assessment Year: 2009-10 Addl. CIT Special Range-8 New Delhi Vs Sage Publication India Pvt. Ltd. B-1/1-1, Mohan Co- operative Industrial Area, Delhi-110044 PAN No.AAACS0332A (APPELLANT) (RESPONDENT) Appellant by Sh. Umesh Takyar, Sr. DR Respondent by Sh. Yishu Goel, Advocate Date of hearing: 30/03/2022 Date of Pronouncement: 30/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-44, New Delhi dated 19.02.2015 for A.Y.2009-10. 2. The grievance of the revenue read as under :- 1. "The Ld.CIT(A) has erred in law and on facts in deleting the addition of 2 Rs.21,33,659/- made by the AO by admitting the additional evidence as well as the assessee has failed to furnish the relevant details of payments made to various authors." 2. "The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 17,82,362/- made by the AO on account of addition made on account of enhancing the amount of work in progress of journals as the assessee has not valued the stock of journal on the date of Balance Sheet/" 3. "The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 7,56,935/- made by the AO on account of foreign travelling expenses as the assessee failed to submit proper explanation of frequent foreign travel." 3. At the very outset the counsel for the assessee pointed out that this Tribunal in ITA No.2950/Del/2015 has already decided the appeal by the revenue for the impugned assessment year 2009-10. 4. We have carefully perused the orders of this Tribunal in ITA No.2950/Del/2015. We find force in the contention of the Counsel. We find that this Tribunal in the said appeal has already decided the grounds raised in the present appeal by the revenue. This appeal by the revenue thus becomes infructuous and accordingly dismissed. 3 5. Decision announced in the open court in the presence of both the parties. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-30.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 30.03.2022 Date on which the typed draft is placed before the dictating Member 30.03.2022 Date on which the typed draft is placed before the Other member 30.03.2022 Date on which the approved draft comes to the Sr.PS/PS 30.03.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 30.03.2022 Date on which the fair order comes back to the Sr. PS/ PS 30.03.2022 Date on which the final order is uploaded on the website of ITAT 31.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order